{"entity":{"iso2":"DE","iso3":"DEU","name":"Germany","slug":"germany"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH","title":"Personal income tax (PIT) - top statutory and marginal tax rate \u2014 Top statutory personal income tax rate earnings threshold","unit":"Factor of average annual wage"},"observations":[{"date":"2000-01-01","value":1.79413},{"date":"2001-01-01","value":1.64986},{"date":"2002-01-01","value":1.59571},{"date":"2003-01-01","value":1.5614},{"date":"2004-01-01","value":1.44643},{"date":"2005-01-01","value":1.43904},{"date":"2006-01-01","value":1.42829},{"date":"2007-01-01","value":6.33945},{"date":"2008-01-01","value":6.20688},{"date":"2009-01-01","value":6.28517},{"date":"2010-01-01","value":6.18837},{"date":"2011-01-01","value":5.9748},{"date":"2012-01-01","value":5.83565},{"date":"2013-01-01","value":5.77971},{"date":"2014-01-01","value":5.65565},{"date":"2015-01-01","value":5.52953},{"date":"2016-01-01","value":5.50437},{"date":"2017-01-01","value":5.46401},{"date":"2018-01-01","value":5.39028},{"date":"2019-01-01","value":5.34871},{"date":"2020-01-01","value":5.54773},{"date":"2021-01-01","value":5.4501},{"date":"2022-01-01","value":5.07554},{"date":"2023-01-01","value":4.86763},{"date":"2024-01-01","value":4.6366},{"date":"2025-01-01","value":4.42417}],"summary":{"latest_period":"2025-01-01","latest_value":4.42417,"max":6.33945,"mean":4.47766,"min":1.42829,"of":29,"rank":11,"trend":"rising"}}